Economic growth is a necessary condition in carrying out economic development. Growth is also the main measure of development success. This article aims to predict the effect of Tax DBH, Non-Tax DBH, and investment on economic growth moderated by regional spending in East Kalimantan. We use a quantitative study which is a statistical analysis so that it can be calculated through the MRA. To reveal the study objectives, time-series data for 13 periods were needed. We can conclude that only Non-Tax DBH has a significant effect on economic growth with and without the regional spending interaction. On the other hand, DBH Tax and investment have no real impact on economic growth (both directly and indirectly through the interaction of regional spending). Originality in this article can be seen from the novelty value expressed by the time lag, the object of study, the analysis model, and the empirical findings that are different from other studies.